Prospects for the use of digital technologies in the audit process

The current economic situation is very unstable: the domestic economy did not have time to recover after the coronavirus pandemic, as new sanctions were imposed by Western countries, many foreign enterprises suspended their activities in Russia, purchasing power decreased and almost all enterprises felt a negative impact, including audit ones. Nevertheless, the coronavirus pandemic has provided a new round in the development of the digital economy, the tools of which, if used correctly, can ensure economic growth. In this article, the main prospects for the use of digital technologies in the audit process are considered, the risk levels of using digital technologies are determined.